UAE among those with lowest Total Tax Rate :: World Bank

BBC:

The [World Bank] Project's calculation of Total Tax Rate (TTR) looks beyond normal percentages of tax to include the cost incurred in dealing with the local tax regime.
...
Middle Eastern states such as the United Arab Emirates and Asian locations like Hong Kong come in the top five of easy tax locations.

Latin America and Africa impose the highest costs on complying with regulations and score poorly. The place on earth with the most difficult tax regime is the former Soviet republic of Belarus.
...
Excessive red tape can create a TTR that seems astronomical. Gambia scores worst of all, with a TTR of 291.4%.
...
The report holds up Egypt as an example of how to eliminate complexity. Inspired by the example of flat-tax adherents such as Estonia, it went for radical change. In 2005, Egypt introduced a 20% flat rate corporate income tax, abolishing 32% or 40% sector-specific rates. A total of 3,000 detailed tax rules relating to certain activities and services were slashed. And all businesses could file electronically. The result of tax reform in Egypt was startling. The number of businesses paying tax jumped to two million in 2005, double the 2004 total.

Here's a link to the Paying Taxes section of the World Bank's "Doing Business." Paying taxes is just a part of the ease of doing business. Here's the Bank's overall ranking of country economies. The UAE has slipped 9 places on the aggregate ranking on the ease of doing business .

UPDATE: India pays hijras (eunuchs) a commission to collect from those behind in their tax payments.